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1. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCFinal Rules (FR)Feb 23, 2023
   …, 1.6037-2(b), 1.6045-2(i), 1.6045-4(s), 1.6050I-1(h), 1.6050I-2(f), 1.6050M-1(f)(4), 54.6011-3(f), 301.1474-1(e), 301.6011-2(g)(1), 301.6011-3(f), 301.6011-5(f), 301.6011-11(e), 301.6011-12(f), 301.6011-13(f), 301.6011-14(f), 301.6011-15(f), 301.6012-2(f), 301.6037-2(f), and 301.6721-1(h) provide that the new provisio…
2. U.S. Tax Court — Kathryn J. Gillette & Raif Szczepanski v. Commissioner
   IRCCourt RulingsNov 20, 2018
   …s requiring hospitalization for a number of years who, at the time, was unable to manage his 23Sec. 301.7122-1(b)(3)(ii), Proced. & Admin. Regs. 24Sec. 301.7122-1(b)(3)(ii), Proced. & Admin. Regs. 25Sec. 301.7122-1(b)(3)(ii), Proced. & Admin. Regs. 26Sec. 301.7122-1(b)(3)(iii), Proced. & Admin. Regs. 27Sec. 301.7122-1(…
3. 86 FR 39910 — Electronic-Filing Requirements for Specified Returns and Other Documents
   IRCProposed Rules (FR)Proposed Jul 23, 2021
   …graphs, the economic impact is not significant. Under section 6011(e) of the Code and §§ 1.6050M-1, 301.6011-2, 301.6011-3, 301.6011-5, 301.6037-2, 301.6057-3, 301.6058-2, and 301.6059-2, filers are already required to file returns and statements electronically if, during a calendar year, they are required to file 250 …
4. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
   ation 133.  Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)( 5), 29 CFR 2590.716-8(b)(2)(ii)(A)( 5), and 45 CFR 149.510(b)(2)(ii)(A)( 5). Back to Citation 134.  Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
5. 78 FR 53704 — Employee Retirement Benefit Plan Returns Required on Magnetic Media
   IRCProposed Rules (FR)Proposed Aug 30, 2013★ strong match
   …he Treasury Department participated in the development of these regulations. List of Subjects in 26 CFR Part 301 Administrative practice and procedure Alimony Bankruptcy Child support Continental shelf Courts Crime Employment taxes Estate taxes Excise taxes Gift taxes Income taxes Investigations Law enforcement Oil pol…
6. T.C. Memo. 2012-189 — James F. Drakes & Barbara E. Taylor v. Commissioner
   IRCCourt RulingsJul 11, 2012
   …ng whether an offer-in-compromise is ad quate and should be accepted to resolve a dispute. See sec. 301.7122-1, Proced. Admin. Regs. (discussing compromises generally). ;Under that guidance, grounds for compromise include doubt as to liability, doubt as to collectibility, and promotion of effective tax administration. …
7. T.C. Memo. 2025-99 — Middle Department Inspection Agency, Inc. v. Commissioner
   IRCCourt RulingsOct 1, 2025
   …ability, doubt as to collectibility, and effective tax administration. See § 7122(a); Treas. Reg. § 301.7122-1(b). The Secretary has discretion to accept or reject an OIC, as well as to agree to any associated terms and conditions. Treas. Reg. § 301.7122-1(c)(1); see also Estate of Washington v. Commissioner, T.C. Memo…
8. 29 C.F.R. § 2520.104-28 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
9. 29 C.F.R. § 2520.101-4 — [Reserved]
   ERISARegulationsJan 1, 2017related by meaning
   [Reserved]
10. 29 C.F.R. § 2520.102-1 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
11. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
12. 29 C.F.R. § 2520.104-45 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
13. T.C. Memo. 2022-4 — Estate of Anthony K. Washington, Deceased, Lenda Washington, Personal Representative v. Commissioner
    IRCCourt RulingsFeb 2, 2022
    …r to settle a tax liability for less than the full amount owed. See I.R.C. § 7122(a); Treas. Reg. § 301.71221(a); Internal Revenue Manual (IRM) 8.23.1.1.1(1) (Aug. 23, 2021). 8 O ffer s-in-compromise are authorized by section 7122(a), which provides that the Secretary may compromise any civil or criminal case arising u…
14. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
15. T.C. Memo. 2007-30 — Estate of Carol Andrews, Deceased, Robert Andrews, Special Administrator, and Robert Andrews v. Commissioner
    IRCCourt RulingsFeb 7, 2007
    …o liability; (2) doubt as to collectibility; or (3) promotion of effective tax administration. Sec. 301.7122-1(b), Proced. & Admin. Regs. Doubt as to liability is not at issue in this case. 9 The Secretary may compromise a tax liability based on doubt as to collectibility where the taxpayer’s assets and income are less…
16. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
17. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
18. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
19. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
20. 29 C.F.R. § 2530.207-2530.209 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]